2023-10-31-accounts - Sam's Gift

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Trustees’ Annual Report for the period

From 1[st] November 2022 Period start date To 31[st] October 2023 Period end date

Charity name: Sam’s Gift

Charity registration number: 1163967

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To provide ‘Journey Boxes’ for teenagers and young adults diagnosed with cancer. The trustees do not have direct contact with recipients of the boxes. The nurses at the hospital hand out and discuss the boxes with their patients
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The charity holds fundraising events which include football match, charity ball, sponsored events and music events to raise funds to purchase the contents of the boxes. The trustees and volunteers put together the journal contained in the box as well as the packing of the finished box. The trustees deliver the finished boxes to the hospital.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Trustees have regard for the guidance issued by Charities Commission

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	N/A at this time
Contribution made by volunteers	Para 1.38	Several volunteers help to construct the boxes and their contents along with helping to run fundraising events. Some volunteers carry out their own sponsored events, donating what they raise to the charity. We have a some donation boxes at local businesses.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The ‘Journey Boxes’ are donated mainly to the Christie in Manchester and some to the TYA at Sheffield Hospital where key nurses give them to children and young adults diagnosed with cancer. The contents are explained by the nurses and the boxes can be used as the patient wishes which help them through their journey and treatment of cancer. We also provide some of the boxes to the Supportive care unit for patients who prognosis is not good and who have young families. We are also contacted by individuals with a loved one suffering with cancer who request a box. These are collected by the person who has requested the box or sent by post to the recipient. The boxes are helping the young people emotionally, to get through a difficult time in their lives. It can also benefit the family of the young adult diagnosed.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	We are yet to involve more hospitals but this is still an ongoing aim. The funds are healthy and should allow us to expand further in the future.
Performance of fundraising activities against objectives set	Para 1.41	Our fundraising events have been relatively successful. However with rising costs of events themselves we may need to look for at finding sponsors for events in order to increase profit.

Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21	Total funds as of 31/10/23 was £73,485
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Part of the boxes are a piece of fingerprint jewellery which may not be claimed immediately and depending on the form of jewellery they choose varies in cost. We also wish to reach hospitals other than the Christie who care for Teenagers and Young Adults with Cancer and need to hold enough funds

to start this.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Fundraising events include a charity football match, Charity Ball, sponsored events, charitable donations.

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Small board of trustees able to elect appointment of other trustees

Reference and Administrative details

Charity name	Sam’s Gift
Other name the charity uses
Registered charity number	1163967
Charity’s principal address	74 Church Street, Ainsworth, Bolton BL2 5RS

Names of the charity trustees who manage the charity

1 2 3 4	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Susan Nicholls	Chair
	Sharon Cleary
	Thomas Nicholls
	Daniel Nicholls

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Susan A. Nicholls

Full name(s) Susan Anne Nicholls

Position (eg Secretary, Chair Chair, etc)

Date

14/8/24

REGISTERED COMPANY NUMBER: CE004554 (England and Wales)
REGISTERED CHARITY NUMBER: 1163967

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 October 2023

for
Sam's Gift

Anthony Marshall Ltd
Chartered Accountants
70 Market Street
Tottington
Bury
Greater Manchester
BL8 3LJ

Sam's Gift

Contents of the Financial Statements
for the Year Ended 31 October 2023

		`Page`
`Report of the Trustees`		`1`
`Independent Examiner's Report`		`2`
`Statement of Financial Activities`		`3`
`Balance Sheet`		`4`
`Notes to the Financial Statements`	`5`	`to`	`9`
`Detailed Statement of Financial Activities`		`10`

Sam's Gift

for the Year Ended 31 October 2023

`Report of the Trustees`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended31October2023.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

CE004554 (England and Wales)

`Registered Charity number`

`Registered office`

74 Church Street
Ainsworth
Bolton
BL2 5RS

`Trustees`

D Nicholls
T Nicholls
S Cleary
S Nicholls

`Independent Examiner`

Anthony Marshall Ltd
Chartered Accountants
70 Market Street
Tottington
Bury
Greater Manchester
BL8 3LJ

Approved by order of the board of trustees on 14 August 2024 and signed on its behalf by:

S Nicholls - Trustee

Page 1

Independent Examiner's Report to the Trustees of

Sam's Gift

`Independent examiner's report to the trustees of Sam's Gift ('the Company')`

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2023.

`Responsibilities and basis of report`

As thecharity'strusteesof theCompany(andalsoitsdirectorsforthepurposesof companylaw)youareresponsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006 Act
andareeligibleforindependentexamination,I reportinrespectofmyexaminationofyourcharity'saccountsas carried
outunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concernsand have come acrossno othermattersin connectionwith the examinationto whichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A Marshall ACA

Anthony Marshall Ltd
Chartered Accountants
70 Market Street
Tottington
Bury
Greater Manchester
BL8 3LJ

14 August 2024

Page 2

Sam's Gift

`Statement of Financial Activities`

`for the Year Ended 31 October 2023`

		`31.10.23`	`31.10.22`
		`Unrestricted`	`Total`
		`fund`	`funds`
	`Notes`	`£`	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`		`32,326`	`18,424`
`EXPENDITURE ON`
`Raising funds`	`2`	`44,756`	`16,926`
`NET INCOME/(EXPENDITURE)`		`(12,430)`	`1,498`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`		`85,915`	`84,417`
`TOTAL FUNDS CARRIED FORWARD`		`73,485`	`85,915`

The notes form part of these financial statements

Page 3

Sam's Gift

`Balance Sheet`

`31 October 2023`

		`31.10.23`	`31.10.22`
		`Unrestricted`	`Total`
		`fund`	`funds`
	`Notes`	`£`	`£`
`CURRENT ASSETS`
`Cash at bank`		`74,445`	`87,655`
`CREDITORS`
`Amounts falling due within one year`	`5`	`(960)`	`(1,740)`
`NET CURRENT ASSETS`		`73,485`	`85,915`
`TOTAL ASSETS LESS CURRENT LIABILITIES`		`73,485`	`85,915`
`NET ASSETS`		`73,485`	`85,915`
`FUNDS`	`6`
`Unrestricted funds`		`73,485`	`85,915`
`TOTAL FUNDS`		`73,485`	`85,915`

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 31 October 2023.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon14August2024and were
signed on its behalf by:

S Nicholls - Trustee

The notes form part of these financial statements

Page 4

Sam's Gift

for the Year Ended 31 October 2023

`Notes to the Financial Statements`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicableto charitiespreparingtheir accountsin accordancewith the Financial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Companies
Act 2006. The financial statements have been prepared under the historical cost convention.

`Income`

All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds,it is
probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
the amountof the obligationcanbe measuredreliably.Expenditureis accountedforon an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybe usedforparticularrestrictedpurposeswithinthe objectsof the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 5

Sam's Gift

for the Year Ended 31 October 2023

`Notes to the Financial Statements - continued`

`2. RAISING FUNDS`

`Raising donations and legacies`

`Raising donations and legacies`
	`31.10.23`	`31.10.22`
	`£`	`£`
`Support costs`	`3,393`	`2,628`

`3. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31October2023norforthe year
ended 31 October 2022.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31October2023norfortheyear ended
31 October 2022.

`4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`
	`Unrestricted`
	`fund`
	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`	`18,424`
`EXPENDITURE ON`
`Raising funds`	`16,926`
`NET INCOME`	`1,498`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`	`84,417`
`TOTAL FUNDS CARRIED FORWARD`	`85,915`

continued...

Page 6

Sam's Gift

`Notes to the Financial Statements - continued for the Year Ended 31 October 2023`

`5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`5.`	`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
			`31.10.23`	`31.10.22`
			`£`	`£`
	`Accruals and deferred income`		`960`	`1,740`
`6.`	`MOVEMENT IN FUNDS`
			`Net`
		`At`	`movement`	`At`
		`1.11.22`	`in funds`	`31.10.23`
		`£`	`£`	`£`
	`Unrestricted funds`
	`General fund`	`85,915`	`(12,430)`	`73,485`
	`TOTAL FUNDS`	`85,915`	`(12,430)`	`73,485`
	`Net movement in funds, included in the above are as follows:`
		`Incoming`	`Resources`	`Movement`
		`resources`	`expended`	`in funds`
		`£`	`£`	`£`
	`Unrestricted funds`
	`General fund`	`32,326`	`(44,756)`	`(12,430)`
	`TOTAL FUNDS`	`32,326`	`(44,756)`	`(12,430)`
	`Comparatives for movement in funds`
			`Net`
		`At`	`movement`	`At`
		`1.11.21`	`in funds`	`31.10.22`
		`£`	`£`	`£`
	`Unrestricted funds`
	`General fund`	`84,417`	`1,498`	`85,915`
	`TOTAL FUNDS`	`84,417`	`1,498`	`85,915`

continued...

Page 7

Sam's Gift

`Notes to the Financial Statements - continued for the Year Ended 31 October 2023`

`6. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`18,424`	`(16,926)`	`1,498`
`TOTAL FUNDS`	`18,424`	`(16,926)`	`1,498`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `At` `movement` `At` `1.11.21` `in funds` `31.10.23` `£` `£` `£` `84,417` `(10,932)` `73,485` `84,417` `(10,932)` `73,485`	`Net` `At` `movement` `At` `1.11.21` `in funds` `31.10.23` `£` `£` `£` `84,417` `(10,932)` `73,485` `84,417` `(10,932)` `73,485`
		`73,485`

A currentyear12 monthsandprioryear12 monthscombinednetmovementinfunds,includedintheabove are
as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`50,750`	`(61,682)`	`(10,932)`
`TOTAL FUNDS`	`50,750`	`(61,682)`	`(10,932)`

continued...

Page 8

Sam's Gift

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

`7. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 October 2023.

Page 9

Sam's Gift

`INCOME AND ENDOWMENTS` `Donations and legacies` `Donations` `Total incoming resources` `EXPENDITURE` `Other trading activities` `Purchases for journey boxes` `Purchases for events` `Support costs` `Management` `Computer costs` `Postage and stationery` `Donations made` `Finance` `Bank charges` `Governance costs` `Accountancy fees` `Total resources expended` `Net (expenditure)/income`	`Detailed Statement of Financial Activities` `for the Year Ended 31 October 2023` `31.10.23` `31.10.22` `£` `£` `32,326` `18,424` `32,326` `18,424` `2,047` `3,198` `39,316` `11,100` `41,363` `14,298` `101` `253` `-` `35` `2,271` `1,356` `2,372` `1,644` `61` `84` `960` `900` `44,756` `16,926` `(12,430)` `1,498`	`Detailed Statement of Financial Activities` `for the Year Ended 31 October 2023` `31.10.23` `31.10.22` `£` `£` `32,326` `18,424` `32,326` `18,424` `2,047` `3,198` `39,316` `11,100` `41,363` `14,298` `101` `253` `-` `35` `2,271` `1,356` `2,372` `1,644` `61` `84` `960` `900` `44,756` `16,926` `(12,430)` `1,498`

		`18,424` `3,198` `11,100`
		`14,298` `253` `35` `1,356`
		`1,644` `84` `900`
		`16,926`
		`1,498`

This page does not form part of the statutory financial statements

Page 10

REGISTERED COMPANY NUMBER: CE004554 (England and Wales)
REGISTERED CHARITY NUMBER: 1163967

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 October 2023

for
Sam's Gift

Anthony Marshall Ltd
Chartered Accountants
70 Market Street
Tottington
Bury
Greater Manchester
BL8 3LJ

Sam's Gift

Contents of the Financial Statements
for the Year Ended 31 October 2023

		`Page`
`Report of the Trustees`		`1`
`Independent Examiner's Report`		`2`
`Statement of Financial Activities`		`3`
`Balance Sheet`		`4`
`Notes to the Financial Statements`	`5`	`to`	`9`
`Detailed Statement of Financial Activities`		`10`

Sam's Gift

for the Year Ended 31 October 2023

`Report of the Trustees`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended31October2023.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

CE004554 (England and Wales)

`Registered Charity number`

`Registered office`

74 Church Street
Ainsworth
Bolton
BL2 5RS

`Trustees`

D Nicholls
T Nicholls
S Cleary
S Nicholls

`Independent Examiner`

Anthony Marshall Ltd
Chartered Accountants
70 Market Street
Tottington
Bury
Greater Manchester
BL8 3LJ

Approved by order of the board of trustees on 14 August 2024 and signed on its behalf by:

S Nicholls - Trustee

Page 1

Independent Examiner's Report to the Trustees of

Sam's Gift

`Independent examiner's report to the trustees of Sam's Gift ('the Company')`

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2023.

`Responsibilities and basis of report`

As thecharity'strusteesof theCompany(andalsoitsdirectorsforthepurposesof companylaw)youareresponsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006 Act
andareeligibleforindependentexamination,I reportinrespectofmyexaminationofyourcharity'saccountsas carried
outunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

I have no concernsand have come acrossno othermattersin connectionwith the examinationto whichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A Marshall ACA

Anthony Marshall Ltd
Chartered Accountants
70 Market Street
Tottington
Bury
Greater Manchester
BL8 3LJ

14 August 2024

Page 2

Sam's Gift

`Statement of Financial Activities`

`for the Year Ended 31 October 2023`

		`31.10.23`	`31.10.22`
		`Unrestricted`	`Total`
		`fund`	`funds`
	`Notes`	`£`	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`		`32,326`	`18,424`
`EXPENDITURE ON`
`Raising funds`	`2`	`44,756`	`16,926`
`NET INCOME/(EXPENDITURE)`		`(12,430)`	`1,498`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`		`85,915`	`84,417`
`TOTAL FUNDS CARRIED FORWARD`		`73,485`	`85,915`

The notes form part of these financial statements

Page 3

Sam's Gift

`Balance Sheet`

`31 October 2023`

		`31.10.23`	`31.10.22`
		`Unrestricted`	`Total`
		`fund`	`funds`
	`Notes`	`£`	`£`
`CURRENT ASSETS`
`Cash at bank`		`74,445`	`87,655`
`CREDITORS`
`Amounts falling due within one year`	`5`	`(960)`	`(1,740)`
`NET CURRENT ASSETS`		`73,485`	`85,915`
`TOTAL ASSETS LESS CURRENT LIABILITIES`		`73,485`	`85,915`
`NET ASSETS`		`73,485`	`85,915`
`FUNDS`	`6`
`Unrestricted funds`		`73,485`	`85,915`
`TOTAL FUNDS`		`73,485`	`85,915`

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 31 October 2023.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon14August2024and were
signed on its behalf by:

S Nicholls - Trustee

The notes form part of these financial statements

Page 4

Sam's Gift

for the Year Ended 31 October 2023

`Notes to the Financial Statements`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicableto charitiespreparingtheir accountsin accordancewith the Financial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Companies
Act 2006. The financial statements have been prepared under the historical cost convention.

`Income`

All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds,it is
probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
the amountof the obligationcanbe measuredreliably.Expenditureis accountedforon an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybe usedforparticularrestrictedpurposeswithinthe objectsof the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 5

Sam's Gift

for the Year Ended 31 October 2023

`Notes to the Financial Statements - continued`

`2. RAISING FUNDS`

`Raising donations and legacies`

`Raising donations and legacies`
	`31.10.23`	`31.10.22`
	`£`	`£`
`Support costs`	`3,393`	`2,628`

`3. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31October2023norforthe year
ended 31 October 2022.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31October2023norfortheyear ended
31 October 2022.

`4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`
	`Unrestricted`
	`fund`
	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`	`18,424`
`EXPENDITURE ON`
`Raising funds`	`16,926`
`NET INCOME`	`1,498`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`	`84,417`
`TOTAL FUNDS CARRIED FORWARD`	`85,915`

continued...

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Sam's Gift

`Notes to the Financial Statements - continued for the Year Ended 31 October 2023`

`5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`5.`	`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
			`31.10.23`	`31.10.22`
			`£`	`£`
	`Accruals and deferred income`		`960`	`1,740`
`6.`	`MOVEMENT IN FUNDS`
			`Net`
		`At`	`movement`	`At`
		`1.11.22`	`in funds`	`31.10.23`
		`£`	`£`	`£`
	`Unrestricted funds`
	`General fund`	`85,915`	`(12,430)`	`73,485`
	`TOTAL FUNDS`	`85,915`	`(12,430)`	`73,485`
	`Net movement in funds, included in the above are as follows:`
		`Incoming`	`Resources`	`Movement`
		`resources`	`expended`	`in funds`
		`£`	`£`	`£`
	`Unrestricted funds`
	`General fund`	`32,326`	`(44,756)`	`(12,430)`
	`TOTAL FUNDS`	`32,326`	`(44,756)`	`(12,430)`
	`Comparatives for movement in funds`
			`Net`
		`At`	`movement`	`At`
		`1.11.21`	`in funds`	`31.10.22`
		`£`	`£`	`£`
	`Unrestricted funds`
	`General fund`	`84,417`	`1,498`	`85,915`
	`TOTAL FUNDS`	`84,417`	`1,498`	`85,915`

continued...

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Sam's Gift

`Notes to the Financial Statements - continued for the Year Ended 31 October 2023`

`6. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`18,424`	`(16,926)`	`1,498`
`TOTAL FUNDS`	`18,424`	`(16,926)`	`1,498`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `At` `movement` `At` `1.11.21` `in funds` `31.10.23` `£` `£` `£` `84,417` `(10,932)` `73,485` `84,417` `(10,932)` `73,485`	`Net` `At` `movement` `At` `1.11.21` `in funds` `31.10.23` `£` `£` `£` `84,417` `(10,932)` `73,485` `84,417` `(10,932)` `73,485`
		`73,485`

A currentyear12 monthsandprioryear12 monthscombinednetmovementinfunds,includedintheabove are
as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`50,750`	`(61,682)`	`(10,932)`
`TOTAL FUNDS`	`50,750`	`(61,682)`	`(10,932)`

continued...

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Sam's Gift

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

`7. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 October 2023.

Page 9

Sam's Gift

`INCOME AND ENDOWMENTS` `Donations and legacies` `Donations` `Total incoming resources` `EXPENDITURE` `Other trading activities` `Purchases for journey boxes` `Purchases for events` `Support costs` `Management` `Computer costs` `Postage and stationery` `Donations made` `Finance` `Bank charges` `Governance costs` `Accountancy fees` `Total resources expended` `Net (expenditure)/income`	`Detailed Statement of Financial Activities` `for the Year Ended 31 October 2023` `31.10.23` `31.10.22` `£` `£` `32,326` `18,424` `32,326` `18,424` `2,047` `3,198` `39,316` `11,100` `41,363` `14,298` `101` `253` `-` `35` `2,271` `1,356` `2,372` `1,644` `61` `84` `960` `900` `44,756` `16,926` `(12,430)` `1,498`	`Detailed Statement of Financial Activities` `for the Year Ended 31 October 2023` `31.10.23` `31.10.22` `£` `£` `32,326` `18,424` `32,326` `18,424` `2,047` `3,198` `39,316` `11,100` `41,363` `14,298` `101` `253` `-` `35` `2,271` `1,356` `2,372` `1,644` `61` `84` `960` `900` `44,756` `16,926` `(12,430)` `1,498`

		`18,424` `3,198` `11,100`
		`14,298` `253` `35` `1,356`
		`1,644` `84` `900`
		`16,926`
		`1,498`

This page does not form part of the statutory financial statements

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